Joanna Tuffy (Dublin Mid West, Labour)
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To ask the Minister for Finance if he will re-examine an application for incapacitated child allowance in respect of a person (details supplied); and if he will make a statement on the matter. [38758/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that further to the Deputy’s question on 28 June 2012, they have re-examined the claim following receipt of additional information from the person in question. Revenue have determined that the applicant does not have an entitlement to the Incapacitated Child Credit as she does not meet the conditions in accordance with Section 465 of the Taxes Consolidation Act 1997. As advised in the reply to the question on 28 June 2012, the person in question may appeal the decision to the Appeal Commissioners. This is done by giving notice in writing setting out the basis on which the appeal is made to the person’s local Inspector of Taxes, within 30 days of the date of the determination by Revenue. The address for the local Inspector of Taxes is South County Revenue District, The Plaza Complex, Belgard Rd., Tallaght, Dublin 24.